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2025-09-30-accounts

David Brownlow Charitable Foundation

Financial Statements Year Ended 30 September 2025 Charity No.: 1144254

David Brownlow Charitable Foundation

Report and Financial Statements for the year ended 30 September 2025

Contents
Page:
1
2
3
4
5-8		 Reference and administrative information
Independent Examiners Report
Statement of Financial Activities
Balance Sheet
Notes forming part of the Financial Statements
Trustees Edward Nicholas Reed
Lord David Brownlow CVO DL
Benjamin Rawson
Nicola Carroll
Principal Office Great Martins, Shurlock Row, Reading, RG10 0PN
Accountants BDO LLP, 55 Baker Street, London, W1U 7EU
Bankers Coutts, 440 Strand, London WC2R 0QS
Independent Examiner Perrys Audit Limited, Churchdown Chambers, Bordyke, Tonbridge, Kent, TN9 1NR

1

Independent Examiner’s Report to the Trustees of the

David Brownlow Charitable Foundation

We report to the trustees on my examination of the accounts of David Brownlow Charitable Foundation for the year ended 30 September 2025.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’). We report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out our examination we have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

We have completed our examination. We confirm that no material matters have come to our attention in connection with the examination giving us cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.

We have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

S Hale

Steve Hale FCA,FCCA, on behalf of

Perrys Audit Limited

Churchdown Chambers Bordyke Tonbridge Kent TN9 1NR

Date: 31st July 2026

2

David Brownlow Charitable Foundation

Statement of Financial Activities for the year ended 30 September 2025

----- Start of picture text -----
Notes 2025 2024
£ £
Income and endowments from
Donations and legacies 4 100,000 325,359
Other income 5 593 1,375
Total 100,593 326,734
Expenditure on
Charitable activities 2,3 167,615 289,054
Total 167,615 289,054
Net movement in funds (67,022) 37,680
Funds brought forward 82,095 44,415
Total funds at 30 September 2025 15,073 82,095
----- End of picture text -----

All funds are unrestricted and relate to continuing activities.

The notes on pages 5 to 8 form part of these financial statements

3

David Brownlow Charitable Foundation

Balance Sheet as at 30 September 2025

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Notes 2025 2024
£ £ £ £
Current assets
Cash at bank and in hand 6 11,813 59,759
Debtors 7 5,000 25,000
16,813 84,759
Liabilities
Creditors: amounts falling due within
one year 8 (1,740) (2,664)
Net current assets 15,073 82,095
Total net assets 15,073 82,095
Funds
Unrestricted funds 15,073 82,095
----- End of picture text -----

Approved by the Trustees and signed on their behalf by:

----- Start of picture text -----
31st July 2026
Benjamin Rawson
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The notes on pages 5 to 8 form part of these financial statements

4

David Brownlow Charitable Foundation

Notes to the financial statements for the year ended 30 September 2025

1 Principal accounting policies

(a) Accounting convention

The financial statements are prepared under the historical cost convention and in preparing the financial statements the charity follows best practice as laid down in the Statement of Recommended Practice “Accounting and Reporting by Charities” (Charities SORP (FRS 102)) and comply with the Charities (Accounts and Reports) Regulations 2008 issued under the Charities Act 2011.

(b) Donations, legacies and similar income

Donations, legacies and similar income are shown in the accounts when receivable and the value of the incoming resources can be measured with sufficient reliability.

(c) Investment income

Investment income is accounted for in the period in which the charity is entitled to receipt.

(d) Resources expended

Liabilities are recognised as resources expended as soon as there is a legal or constructive obligation committing the charity to the expenditure. All expenditure is accounted for on an accruals basis.

(e) Charitable activities

Costs of charitable activities include grants made and an apportionment of overhead and support costs where applicable.

Grants payable are payments made to third parties in the furtherance of the charitable objectives of the Trust. Single or multi-year grants are accounted for when either the recipient has a reasonable expectation that they will receive a grant and the trustees have agreed to pay the grant without condition, or the recipient has a reasonable expectation that they will receive a grant and any condition attaching to the grant is outside of the control of the Trust.

(f) Governance costs

Governance costs comprise costs relating to the general running of the charity as opposed to those associated with generating funds or charitable activity.

(g)[Taxation]

The charity is exempt from tax on its charitable activities.

(h) Going concern

The trustees consider that there are no material uncertainties about the ability to continue as a going concern.

5

David Brownlow Charitable Foundation

Notes to the financial statements for the year ended 30 September 2025

----- Start of picture text -----
2 Charitable activities Registered 2025 2024
charity no. £ £
Educational donations
Citizens Advice Wokingham 1027729 - 5,000
Cranfield University (Scholarship
payment) UK 2,000 -
Dingleys Promise 1137609 20,000 25,000
The Piggott School Association 292995 5,000 -
Rabble Theatre 1179903 - 5,000
UK Community Foundation 1004630 20,000 -
Local donations
Age Concern Twyford 1163722 12,000 20,000
Berkshire Community Foundation 1155173 25,000 14,920
Building For The Future Plus 1121458 - 300
Cherwell District Council UK 1,000 -
Fair Close Centre 1189615 500 -
First Days 1157855 - 5,000
Just Around the Corner (JAC) 1127691 - 5,000
Link Visiting Scheme - Wokingham 1139248 3,000 3,500
Longridge Activity Centre 1121239 - 10,000
Neville Hall Charitable Trust 1092551 900 900
Newbury Soup Kitchen 1179298 - 5,000
No22 Windsor & Maidenhead Counselling 1177138 - 10,000
Parenting Special Children 1141172 20,000 10,000
Smart Pillars (Twyford) UK - 13,835
Stepping Forwards 1177955 - 800
The Engine Shed 1187504 5,000 -
The Windsor Festival UK - 20,000
Thames Valley Air Ambulance 1084910 10,000 -
Twyford Comets UK - 500
Twyford Parish Council UK - 501
Twyford Together UK 600 1,004
Waltham St Lawrence Village Show UK 1,600 -
Waltham St Lawrence Primary School 1104580 10,000 -
National donations
Parents and Children Together 1095457 5,000 50,000
Refugee Support Group 1098058 5,000 -
Royal Osteoporosis Society 1102712 - 25,000
Ruils 1127896 5,000 -
Thames Hospice 1108298 4,000 50,000
Carried forward 155,600 281,260
----- End of picture text -----

6

David Brownlow Charitable Foundation

Notes to the financial statements for the year ended 30 September 2025

2
Charitable activities (continued)
Brought forward
The Berkshire Young Musicians Trust
284555
The Inside Out Trust
(Berkshire Care Trust)
285886
Understanding Dementia
238331
3
Support costs
Legal fees
Accountancy fees
Independent examiners fees
4
Donations
Donations received
- Individual
- Corporate
Gift aid recoverable thereon
5
Other income
Interest on cash deposits
6
Cash at bank and in hand
Current account
Reserve account
Petty cash
Registered
charity no.		 2025
£
155,600
5,000
5,000
275
165,875
2025
£
-
960
780
1,740
2025
£
80,000
-
20,000
100,000
2025
£
593
2025
£
1,000
10,731
82
11,813		 2024
£
281,260
-
5,000
275
286,535
2024
£
815
960
744
2,519
2024
£
260,000
359
65,000
325,359
2024
£
1,375
2024
£
1,000
58,677
82
59,759

7

David Brownlow Charitable Foundation

Notes to the financial statements for the year ended 30 September 2025

7 Debtors 2025 2024
£ £
Gift aid 5,000 25,000

Represents balance of gift aid receivable on total of £80k received from D Brownlow from 31/10/24 to 2/6/25.

8
Creditors
Accountancy fees
Independent examiners fees		 2025
£
960
780
1,740		 2024
£
1,920
744
2,664

9 Trustees' remuneration and benefits

None of the Trustees have been paid any remuneration or received any other benefits from the Charity (2024 - none).

10 Trustees' expenses

Trustees' expenses of £nil were incurred in the year ended 30 September 2025 (2024 - £nil).

11 Related party transactions

There have been no transactions with persons or entities that are closely connected to the charity or its trustees (2024 - none).

8

DAVID BROWNLOW C H A R I T A B L E F O U N D A T I O N

Report & Accounts YEAR ENDED 30 SEPTEMBER 2025

Our Mission

The David Brownlow Charitable Foundation (DBCF) is dedicated to enhancing the lives and wellbeing of individuals and communities where there is an element of disadvantage. It achieves this in a number of ways including personal development such as education, the provision of new equipment, or the improvement and regeneration of their community.

Governing Document

The organisation is a Trust formed by deed on 29 May 2011 and was registered as a charity on 27 June 2011.

Principal Activity

The organisation is a charity that receives its funds principally from the settlor, David Ellis Brownlow, and from income on those settled funds.

Recruitment And Appointment Of Trustees

The trustees of the DBCF for this period are David Ellis Brownlow, Edward Nicolas Reed, Benjamin James Rawson and Nicola Anne Carroll. One trustee meeting was held during this period on 31st July 2025.

Objectives For The Period Of This Report

Achievements

During this period The David Brownlow Charitable Foundation (DBCF) has made donations of £163,539.30 to the following causes:

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 Beneficiary / Donor  Reason  Amount
 Cranfield University  Jack Oregan Bursary  £2,000.00
 RUILS Charity  Unrestricted Donation  £5,000.00
 Link Visiting  Christmas Lunches  £3,000.00
 Cherwell District Council  Mayors Charity Fundraiser)  £1,000.00
 Dingleys Promise (via Big Give)  Unrestricted Donation  £20,000.00
 Parenting Special Children  Unrestricted Donation  £10,000.00
 Twyford Together  Seniors Christmas Hampers  £600.30
 Understanding Dementia  Unresticted Donation  £275.00
 UK Community Foundation  Unresticted Donation (1 of 2)  £10,000.00
 Berkshire Community Foundation  Unresticted Donation  £20,000.00
 Waltham St Lawrence Primary  Interactive Learning Boards  £10,000.00
School
 UK Community Foundation  Unresticted Donation (2 of 2)  £10,000.00
 Waltham St Lawrence Village  WSL Village Show Sponsorship 2024  £800.00
Show
 Neville Hall Trust  WSL Village Fete Sponsorship 2025  £900.00
 Fair Close Centre (Age Concern  Unresticted Donation  £500.00
Newbury)
 Age Concern Twyford  Outreach & New Chairs  £12,000.00
 Thames Hospice  Windsor Castle Event  £4,000.00
 Waltham St Lawrence Village  WSL Village Show Sponsorship 2025  £800.00
Show
 Engine Shed  Unrestricted Donation  £5,000.00
 Parenting Special Children  Unrestricted Donation  £10,000.00
 The Piggott School  Student Counselling  £5,000.00
 Thames Valley Air Ambulance  Unrestricted Donation  £10,000.00
 Berkshire Young Musicians Trust  Unrestricted Donation  £5,000.00
 The Inside Out Trust (Berkshire  Unrestricted Donation  £5,000.00
Care Trust)
 Berkshire Community Foundation  Restricted Donation (Me2 Club Grant)  £5,000.00
 Parents and Children Together  Restricted Donation (Welford Event)  £5,000.00
----- End of picture text -----

Other Charitable Activity

The DBCF supports many other charitable activities including marathon sponsorships, donations in memory of someone and various contributions to fundraising initiatives.

Financial Review

During this period the Foundation received donations of £120,548.

Reserves Policy

The Foundation’s income is principally from a sole donor; whose intention is that the fund will be topped up once the existing funds become depleted.

Grant Making Policy

The Foundation accepts unsolicited requests for funding. It seeks to find projects it believes would benefit from itis support and there is no restriction on the grant amount. It will accept applications for multi-year funding, although for no longer than a consecutive 3-year period. It does not grant to religious organisations.

Objectives For The Next Year

Public Benefit Statement

The charity’s trustees have complied with their duty to have due regards to the guidance on public benefit published by the Commission in exercising their powers.

Trustee Name: Ben Rawson Trustee Sign:

Date: Address:

20/7/26 Great Martins Shurlock Row RG10 0PN